For Multi valued attribute in Bank entity we have to make another table with schema as
1.X(Code,Phone_no)--Code,Phone_no combined Primary key
2.Bank(Code, Name,Address) --- Code is Primary key
3.Bank Branch(Address,Branch_No,Bank Name,Code) ---- Branch_No is Primary key and Code is a FK referring to Bank entity Primary key.
4.Loan(Loan_No,Amount,Type, Branch_No)---Loan_No as Primary key, Branch_No as FK referring to Loan entity Primary key.